题名

產品生命週期、管理控制制度與新產品開發績效之關係

并列篇名

The Relationship among Product Life Cycle, Management Control System and New Product Development Performance

DOI

10.6538/TAR.2013.0901.02

作者

王文英(Wen-Ying Wang)；李佳玲(Chia-Ling Lee)

关键词

管控制度 ； 會計人員作業 ； 產品生命週期 ； 新產品開發績效 ； Management control system ； Accountants' activities ； Product life cycle ； New product development performance

期刊名称

中華會計學刊

卷期/出版年月

9卷1期（2013 / 01 / 01）

页次

35 - 76

内容语文

繁體中文;英文
中文摘要

本文探討產品生命週期與管控制度之關係，以及產品生命週期與管控制度之配合對企業新產品開發績效的影響，其中為瞭解會計人員作業在新產品開發的角色，本文著重在會計人員作業觀點之管控制度，包括「提供資訊及規劃之成本管控制度」、「控管與改善之成本管控制度」、「基本管控制度」及「風險管控制度」。針對扣除某些特殊產業後之上市櫃公司進行問卷調查。結果發現：產品生命週期長短會影響對各管控制度的重視程度有所不同，產品生命週期較長之企業較為重視「提供資訊及規劃之成本管控制度」與「基本管控制度」。另外，產品生命週期較短之企業對「控管與改善之成本管控制度」以及「風險管控制度」越重視，而產品生命週期長之企業對「基本管控制度」越重視，企業的新產品開發績效越好。這些發現對於管控制度之設計具有重大管理意涵。
主题分类 社會科學 > 財金及會計學
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被引用次数
  1. 謝佑承,張雅淇(2021)。不同生命週期下核心代理問題對高階經理團隊薪酬之影響。會計評論，73，133-188。
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